Draft Terms of Reference (ToR)

For

Hiring of Auditing Firms for Conducting External Audit of Gram Panchayat level Federations (GPLFs) in TRIPTI Project

TRIPTI

Odisha Livelihoods Mission

Terms of Reference (ToR)

For Hiring of Ten Auditing Firms for Conducting External Audit of Gram Panchayat Level Federations (GPLFs) in TRIPTI Project

Introduction Odisha Livelihoods Mission (OLM) is a registered society working under the Panchayati

Raj Dept. of Govt. of Odisha for enhancing the socio-economic condition of the rural

poor through promotion of sustainable livelihoods. The society is implementing the

centrally sponsored scheme of Govt. of India called “National Rural Livelihoods Mission”

(NRLM) and The World Bank assisted project TRIPTI. The TRIPTI project aim at

enhancing social and economic status of the rural poor of all the blocks of Odisha

through development of self-sustained and community managed institutions. The main

focus of project activities will be on strengthening SHGs and promoting sustainable and

inclusive federation at the GP level who. The project will also invest in building the

capacity of public and private agencies for the promotion of a range of social and

economic service delivery for these institutions of the poor.

The key components of the project are:

(1) Community institution building, which improves the capacity of the community based

organizations of the poor and vulnerable in management of their own institutions and

livelihood activities;

(2) Community Investment Fund, which helps households plan and meet their credit

demands for household and investment plans;

(3) Livelihood Fund, which increase the share of the poor in the value chain leading to

enhanced incomes; and

(4) Implementation support and monitoring, which supports effective project and

knowledge management.

The State Mission Management Unit (SMMU) is responsible for overall management,

coordination and implementation of the project. The District Mission Management Unit

(DMMU) based at the district head quarter shall be the nodal agency for project

execution. At the block level, Block Mission Management Unit (BMMU) shall provide

necessary techno managerial support services to SHG and its Federations for effective

implementation of the project. The federation of the SHGs at the Panchayat Level

Federation (GPLF) is a single unit and cluster level forum (CLF) at village level

consisting of 5-15 SHGs are the key stake holders of the project who will be responsible

for planning, implementation & evaluation of the project activity from time to time with

due support of Block Level Facilitation Team (BLFT).

The project presence is in ten districts such as Angul, Balasore, Bhadrak, Cuttack,

Jajpur, jagatsinghpur, Kendrapara, Khurda, Nayagarh and Puri. The project is

strengthening financially and non-financially to 1020 GPLFs in TRIPTI project area

since 2010-11. GPLFs are enabled to manage and govern their institutions and its need

of the hour to streamline their financial management system at institutional level. The

project is planning to support GPLFs by hiring auditing firm for conducting statutory

external audit of GPLFs.

A. Objectives of the Audit of GPLFs

The project has substantial number of SHG-federation promoted at GP level in the

project area and delegated them for substantial amount of resource management and

responsibility relating to decision making and management of funds i,e appraisal,

lending, loan recovery, fund provisioning etc. As GPLF is community managed

institution and managing both financial and non-financial resources, taking up of audit is

necessary for ensuring financial discipline, accountability and good governance.

The objectives of the GPLF audit are to:

(i) Enable the auditor to express a professional opinion on the annual financial statements of GPLF ; these would include receipt and payment , income and

expenditure , balance sheet , bank reconciliation statement , statement of

expenditure and utilization certificate of concern GPLF etc

(ii) Comment on the effectiveness of the overall financial management arrangements including the system of internal controls as documented in the

fund management guideline, MOU’s and various guidelines for specific funds.

(iii) Specific assertion that the grants from the project have been used for intended purpose and bring to project’s attention any fraud-related issues and

activities including the diversion of funds from intended purpose or mis-use of

funds.

B. Audit Standards

The audit will be carried out in accordance with the Auditing Standards promulgated by

the Institute of Chartered Accountants of India.

C. Scope of Work

a) Geographical Area:

District: Cuttack 

Blocks:  1) Badamba 

   2) Narsinghpur 

Total Number of GPLFs: ‐ 69(Sixty Nine) 

                               

b) In conducting the audit, compliance and adherence to the following aspects need to be assessed to ensure that: 

(i) All funds (grants) received from the project have been used in accordance with

the conditions of the relevant guidelines (CIF, Start up and IBF, livelihoods Fund,

Community procurement guidelines) and only for the purposes for which the

financing was provided.

(ii) all the required books of accounts as prescribed by the project and necessary

supporting documents (vouchers, bills, receipt and distribution registers for food

grains ), minute books, have been kept in respect of all project transactions & that

clear synchronizations exists between accounting records, accounts books and

the financial reports.

(iii) Decisions taken are supported by adequate recording of the decisions in the

minute books of the GPLF.

(iv) The financial reports and Utilization certificates (UCs) submitted by the GPLF to

the BMMU are in agreement with the books of accounts.

(v) Whether procurement has been carried out as per the community procurement

guidelines as provided by project ,

(vi) adequate records (stock/ asset registers) are maintained to properly reflect the

assets of the GPLF including details of cost, identification and location of assets

and physical verifications of assets and whether these include farm implements

procured under the Livelihood Grant (SRI/Seed Village/ producer groups).

(vii) Whether there are any delays in timeliness of the funds flow to SHGs

(viii) GPLF is monitoring the receipt of periodic reports and utilization certificates from

the SHGs

(ix) Balance in Bank accounts and with third parties (loans to SHGs etc) and fund

transfers from the BLF/ Project are duly \reconciled.

(x) The preparation of audit report will be GPLF wise and in both Odiya and English

language.

(xi) The auditor may prepare a management letter (GPLF wise and Zone wise)

containing recommendations for improvements in internal control and other

matters coming to the attention of the auditor during the audit examination.

(a checklist (see Annexure VI) has been provided to the auditors to facilitate review of the above aspects which needs to be completed for each GPLF)

D. Reporting & Deliverables:

The following reports need to be provided:

a) Individual audit report of each GPLF (in soft and hard copy) shall be

submitted to the DMMU office within 7 days of the completion of audit. The report

should be submitted in Odia and English as per the standardized format provided

in the TOR. These must include (i) audit opinion (ii) audited financial statements

duly signed by the office bearers of the GPLF, MBK and the auditors (iii)

management letter and (iv) completed checklist. The audit observations should

be supported by instances and quantified, as far as practicable. Formats of the

audit opinion, financial statements and checklists are provided in Annexure.

b) Block wise broad sheet shall be submitted in (soft and hard copy). The broad

sheet shall contain summary of financial statements and key observations and

findings.

c) Summary of the key findings, implications and recommendations based on

transactions , controls, fund management , governance, transparency and

decision making process by each Block– including the GPLF covered.

The report(s) and audit findings should be discussed and agreed with the auditable

units including the President & Secretary of the GPLF and their views are obtained and

discussions recorded in the minutes of the institutions. The report should be structured

in a manner giving the observations, the implications of the observations, the suggested

recommendation and the management comments/ agreed actions. The audit

observations should be supported by instances and quantified, as far as practicable.

During the course of GPLF audit, if the auditor notices any defalcation or

misappropriation of fund, the audit firm shall immediately bring the fact to the notice of

the Block and District office for necessary action.

E. Data, services and facilities to be provided by the Client:

(i) GPLF shall provide access to all vouchers, supporting documents, books of

accounts, previous audit statements and all relevant documents.

(ii) The auditor should be given access to all legal documents, correspondence,

Books of Accounts, Financial Rules, Community Operations Manual,

community procurement guidelines, Government Orders and Office Orders and

any other information associated with the Project and as deemed necessary by

the MBK by block / district office . Confirmation should also be obtained

wherever required and appended to the report. The auditor would be provided

copies of the Project Implementation Plan the Community Operations Manual,

and community procurement guidelines by project.

(iii) DMMU, TRIPTI should give details of project and important inputs to the Audit

team, as per the requirement of the Audit work.

(iv) Active support from the officials at DMMU/BMMU/GPLF/CLF/SHGs levels.

F. Period & Timing Audit

The Audit of GPLF will be for the period from the date of funding start up fund from

project of GPLF to 31st March 2015 i. e. the financial year wise till 2014-15 and

subsequently will be carried out on a annual basis. The contract for audit may be

renewed after assessing the pace of implementation.

Audit should start in the month of May 2015 and should be completed by the month

June 2015.

G. Procedure of conducting audit at GPLF 1. The auditor should give detailed work plan for conducting of audit.

2. The auditor should give detailed work plan for conducting of audit at GPLF to

concerned DMMU/BMMU Office. The auditor should inform to BMMU and

concerned office before start of audit at GPLF and furnish the detail plan of the

audit. The plan shall be finalized in consultation with management at

BMMU/DMMU level so that audit team shall reach the GPLF and SHGs at the

time of meeting.

3. The auditor should inform to BMMU and DMMU before start of audit,

4. The audited financial statement shall be signed by the president/secretary of the

community institutions.

5. Audit of accounts will be taken up preferably in the presence of executive

committee of GPLF and their MBK.

6. The detail profile of the GPLF, financial statement, statement of loan, receipt and

payment shall be signed by the audit team member, MBK or CC accompanying

the auditor, and president /secretary/ treasurer of the concerned GPLF.

H. Eligibility: A. The auditing firm must be: -

(a) A chartered accountant firm based at Odisha and on the approved panel of Comptroller Auditor General of India (CAG of India) for the year 2013-2014.

(b) The firm should have a team comprising of :

i. one team leader/audit partner with at least 5 years of post qualification of chartered accountant experience in external auditing

ii. At least 2 Auditors (inter CA) qualified in auditing,

iii. at least 2 audit support staff to assist auditors and field work and carry out the GPLF audit.

(c) Last 3 years average annual turnover of the firm should not be less than Rs.20.00 lacs. as on 31.03.2014

(d) The firm or any partners of the firm should not have been black listed by any Government or any other organization in respect of any assignment or behaviour. Authorized signatory(s) of the firm to submit an undertaking to this effect.

(e) The firm should submit relevant documents duly attested by the authorized signatory, in support of the eligibility criteria given above.

I Contract period

The contract period will be for a period of 45 days from date of agreement.

J Expected Outputs/ Key Deliverables

The auditing firms shall deliver with the following outputs

Deliveries Key deliverables Time line (from date of signing

the agreement )

Deliverable 1 Preparation of action plan along with the time

schedule in consultation with DPMs and

BPFTLs and organizing a consultative

workshop with them on audit preparation and

plan of action. (Finalization of standardization

of reporting formats )

By 1st week

Deliverable 2 Conducting of audit of GPLFs (cut off by 2014-

15)

FY 2011-12 ,FY 2012-13 ,FY 2013-14, FY

2014-2015 and Submission of Block and

District wise broadsheet on summary of

financial statement and audit opinion

By 2st -5th week

Deliverable 3 Submission of GPLF wise audit reports

(bilingual) both signed hard copy and scanned

copies of the signed audit reports.

By 6th week

K. Coordination and Review of the Audit Work

Odisha Livelihoods Mission (OLM) will provide necessary support to the agency to carry

out the assignment. The review of the work will be done by DMMU at regular interval.

The contract will be for a period of 45 days conducting audit for till FY 2014-15.

Odisha Livelihoods Mission (OLM) will designate a team of Specialists and Officers to

liaise with and provide the consultant with necessary support to carry out the

assignment. A designated committee shall be responsible for effective support for the

assignment. The committee will also review the performance of the agency by referring

to the delivery of assignment.

L. Terms and Conditions

• The agency needs to follow the timeline and quality standard as per the agreed

ToR.

• The agency has to submit the audit plan. Schedule, draft reporting formats, any

other material in both soft and hard copy (in both language English and Odia )

• The auditing firm has to make visit to blocks and GPLFs as per requirement. The

cost on TA & DA, accommodation, reporting etc will be borne by the concerned

audit firm.

• The Project Director reserves the right to cancel the assignment at any time

during the process for any reason, if the agency does don’t deliver as per the

ToR or if found indulged in any unfair practices that bring bad names for the

Project, its staff or Clients.

M. Audit Review Committee

• The Audit Review Committee (ARC) at SMMU level would comprise of the

following members

o Project Director, DRDA ( Chairperson)

o APD (Admin) (Member)

o APD (Finance) (Member)

o DPM (TRIPTI) (Convener)

• At District and Block level, the audit exercise will be monitored periodically by

concerned DPM-TRIPTI and BPFTL.

• Before release of audit fee the approval of audit review committee to be ensured.

Key indicators Payment structure

On preparation of action plan along with the

time schedule

5% payment will be made

time schedule

On submission of Final Audit Report to

GPLF, Block and District.

95% payment will be made

Annexure I Suggested format of the Audit Report for GPLF

Part A: Brief details of the Auditee and audit

a. Period covered in the current audit: From ............... to........................ b. Date: of audit: c. Name and address of the GPLF : d. Date of Formation/ restructure of GPLF: e. Name of Office Bearers of GPLF : f. Name of Master Book-keeper (MBK): g. Total number of Cluster level Forum (CLF): h. Total Number of member Self Help Group (SHG): i. Total Number of Households covered: j. Number of Bank account operated by GPLF:

o General A/c : A/c name and Name of the Bank o CIF A/c : A/c name and Name of the Bank o If,any other A/c : A/c name and Name of the Bank

k. Total fund received (in Rs) from the Project

• Start up fund: Rs. • Institution Building (IB) Fund :

o IB-I: Rs. o IB-II: Rs. o IB-III: Rs. o Centre of excellence : Rs.

• Community Investment fund (CIF): Rs. o CIF-I: Rs. o CIF-II: Rs.

o CIF-III: Rs. o Livelihoods Fund

• Livelihoods Fund o Seed Village : Rs. o SRI : Rs.

l. Total Fund received from Member SHGs

o Membership fee: Rs. o Monthly subscription Fee: Rs. o Any donation: Rs. o Any other fund : Rs.

m. Total fund received from other sources ( other than project and SHGs)

o Rs. n. Activities of the GPLF:

o o. Rate of interest charged from SHG on CIF loans p. Are decisions properly recorded in the minutes; are these taken collectively and are

members aware of the decision taken q. Any other : r. Name/s of the Audit Team Members: i)

ii)

Signature . Signature .

GPLF President and Secretary

Annexure : II           Code: RPS (GPLF Receipt and Payment Statement)  from the date ……………….to date……………….   

  GPLF Name:.................................................            

Receipts  Payments   

Code   Particulars   Amount Code   Particulars   Amount   ROB01  Opening Balance     PSV01  Saving  withdrawal      ROB011  Cash in Hand     PSV011  Regular Savings withdrawal by SHGs      ROB012  Cash at Bank    (General A/c)     PSV012  Special Savings from SHG      ROB013  Cash at Bank    (CIF A/c)     PLN01  LOAN disbursement (Payments)      ROB014  Cash at Bank (Other a/c)*     PLN011  Loans to SHGs (General A/c)      RSV01  Savings      PLN012  Loans to SHGs(CIF A/c)      RSV011       Regular Savings from SHGs PLN013  Loans to Vulnerable Members (CIF 

A/c)   

 RSV012  Special Savings from SHGs(if any)         PLN014  Loans to Producer Group (CIFA/c)  RLN01  Loan Repayments     PLN015  Grant to Vulnerable members(CIF 

A/c)   

 RLN011  Loan repayments from SHGs (General 

Account)    PLN016  Others    

 RL0111  Principal      PSF01  Start up Fund         RL0112  interest      PSF011  Office Rent         RLN012  Loan repayments from SHGs (CIF 

Account)    PSF012  Furniture & Fixture    

 RLN0121  Principal      PSF013  Electricity dues      RLN0122  interest      PSF014  Printings & Stationary       RLN013  loan repayment from Vulnerable 

members    PSF015  Miscellaneous       

 RLNO131  Principal      PSF016  Others ( if any)          

RLNO132  Interest           PSF017    RLN014  Loan Repayment from Producer Group 

(CIF a/c)    PIF01  Institution Building Fund    

 RLN0141  Principal      PIF011  SHG Training & Exposure      RLN0142  Interest         PIF012  CLF Training & Exposure     RLN015  other loan repayment     PIF013  GPLF Training & Exposure                 PIF014  CRP Remuneration       RSF 01  Start up Fund      PIF015  MBKs Remuneration                  PIF016  CC Remuneration         RIF02  Institution Building Fund (IBF)     PIF017  Bank Mitra Remuneration        RIF021  IBF‐I (date….)    PIF018  Telephone and Internet fees.       RIF021  IBF‐II (date….)    PIF019  Fooding/Guest Hospitality      RIF023  IBF‐III (date….)    PIF020        Seating Allowance  RIF024  IBF‐CoE (date….)    PIF021  Travelling and Communication        RCF01  Community Investment Fund      PIF022  Donations ( if any )         RCF011  CIF‐I  (date….)    PIF023  Subscription fee to BLF       RCF012  CIF‐II (date…..)    PIF024  Service Charge       RCF013  CIF‐III (date……)    PIF025  other payment (specify)            PIF026   Computer and applications        RLF01  Livelihood Fund                 ROT01  Other Receipts (if any)     PLF01  Livelihoods Fund         ROT011  Donation receipt     PLF011  Grants  to Producer Group          ROT012       Bank interest  (Gen a/c) PLF012  Payment to third parties (technical 

agency/ resource person fee etc)   

 ROT013       Bank interest (CIF a/c) PLF013  Other (Specify)          ROT014       Fine or penalty (CIF a/c) POT01  Other (if any Specify)         ROT015  Auction Sales     POT011  Bank Charges for General 

Account      

 ROT016            Service Charges    POT012  Bank Charges for  CIF Account  

ROT017  Yearly Subscription fee from SHG     POT013  Others         ROT018       Membership fee  from SHG POL01  Repayment  to Financial 

Institutions      

 ROT019    Product selling    POL011  Repayment to Bank (loan A/c)       

 ROT020  any other            POL012  Repayment to MFI (loan A/c)  ROT021        POL013  Repayment to other sources 

(loan A/c)      

         PAD01  Advance payment                   PAD011  Advance payment to SHGs 

(purpose….)      

          PAD012  Advance payment to CRPs 

(purpose…..)      

          PAD013  Advance payment to MBK 

(purpose….)              PAD014  Advance payment to third party           PAD015  Advance payment to others 

(purpose…)   ROL01   Loan from financial Institutions (if any)     PCB01  Closing Balance       

 ROL011  loan from Bank (loan a/c)     PCB011  Cash  at Bank ( General A/c)        ROL012  Loan from MFI (loan a/c)     PCB012  Cash at Bank ( CIF Account)       ROL013   Loan from others source (specify) (Loan 

a/c)    PCB013  Cash at Bank (Other if any)*     

 ROL014  any others     PCB014  Cash in Hand                                         RTO01  TOTAL     PTO01  TOTAL                                    

Seal and Signature of GPLF President/Secretary  

Signature of MBK    

      

Signature of Auditor (s)

Date:

Annexure: III           

Code : IES   Income and Expenditure statement  (from the date ……………….to date……………….)   

  GPLF Name:........................................  

        

Expenditure  Income   

Code  Particulars   Amount Code   Particulars   Amount     Excess over income from last financial 

year …….     Excess over Expenditure from 

last year …….  

 PSF01  Start up Fund            PSF011  Office Rent             PSF012  Furniture & Fixture             PSF013  Electricity dues            PSF014  Printings & Stationary              PSF015  Miscellaneous             PSF016  Others ( if any)                             PIF01  Institution Building Fund           PIF011  SHG Training & Exposure           PIF012  CLF Training & Exposure           PIF013  GPLF Training & Exposure    RL0112  Interest earned from  ( Loan 

repayment from SHGs ‐General Account) 

 

 PIF014  CRP Remuneration     RLN0122  Interest earned from  Loan 

repayments from SHGs ‐CIF Account 

 

 PIF015  MBKs Remuneration           

PIF016  CC Remuneration          PIF017  Bank Mitra Remuneration    RLN0132  Interest earned from  loan 

repayment from Vulnerable members 

 

 PIF018  Telephone and Internet fees.           PIF019  Fooding/Guest Hospitality           PIF020      Seating Allowance RLN0142  Interest earned from Loan 

Repayment from Producer Group (CIF a/c /Gen A/c) 

 

 PIF021  Travelling and Communication            PIF022  Donations ( if any )    ROT01  Other Receipts (if any)     PIF023  Subscription fee to BLF       ROT011  Donation receipt  PIF024  Service Charge         ROT012  Bank interest  (Gen a/c)  PIF025  other payment (specify)         ROT013  Bank interest (CIF a/c)  PIF026            Computer and application ROT014  Fine or penalty (CIF a/c)  PLN015  Grant to Vulnerable members(CIF A/c)    ROT015  Auction Sales      PLF01  Livelihoods Fund    ROT016   Service Charges      PLF011  Grants  to Producer Group     ROT017  Yearly Subscription fee from SHG     PLF012  Payment to third parties (technical 

agency/ resource person fee etc)   ROT018      Membership fee  from SHG

 PLF013  Other (Specify)     ROT019      Product selling           ROT020  any other               POT01  Other (if any Specify)                        POT011  Bank Charges for General Account           POT012  Bank Charges for  CIF Account           

 POT013  Others             

POL01  Repayment  to Financial Institutions              POL011  Repayment ( interest ) to Bank/MFI 

(loan A/c           

                 Excess over Income from Expenditure 

(transferred to B/S)     Excess over Expenditure from 

Income   (transferred from B/S)  

   TOTAL        TOTAL                     

Certified that

1) The above sources & applications are in conformity with the books of accounts 2) The above applications are in accordance with project principles 3) The bank balance reconciled with bank account. 4) Community contribution have been received and used in accordance with project principles. 5) The audit is carried out in accordance with the Auditing Standard prescribed the Institute of Chartered Accountants of India.

Signature of Auditor (s)

Date :

Seal and Signature of GPLF President/Secretary Signature of MBK

Annexure –IV

Code : BS

Balance Sheet

( From date………………… to………..)

Name of the GPLF :

Liabilities Assets Code Particulars Amount Code Particulars Amount

Excess over Income from Expenditure (transferred from I&E a/c) 

SC Share capital PLN01  LOAN O/S 

RSV01  Savings   PLN011  General A/c SHG‐Loans O/s   

RSV011   Regular Savings from SHGs  PLN012  CIF A/c SHG‐Loan  O/S 

RSV012  Special Savings from SHGs(if any) 

PLN013  CIF a/c Individual (EPVG) –Loan O/s   

       

RSF 01  Start up Fund      

         

RIF02  Institution Building Fund (IBF) 

   

RIF021  IBF‐I   PLN014  CIF a/c Producer Group Loans O/s  

RIF021  IBF‐II      

RIF023  IBF‐III   FA   Fixed Asset s  

RIF024  IBF‐CoE      

RCF01  Community Investment Fund  

PAD01  Advance payment ( receivables )   

RCF011  CIF‐I   

RCF012  CIF‐II  

RCF013  CIF‐III  

   

RLF01  Livelihood Fund   PCB01  Closing Balance 

ROL01   Loan from financial Institutions –Bank/BLF/MFI (if any) 

PCB011  Cash  at Bank ( General A/c) 

    PCB012  Cash at Bank ( CIF Account) 

OPA  Other Payables   PCB013  Cash at Bank (Other if any)* 

    PCB014  Cash in Hand 

    Excess over expenditure from Income ( from I&E a/c)

  Total  Total

Certified that

1) The above sources & applications are in conformity with the books of accounts 2) The above applications are in accordance with project principles 3) The bank balance reconciled with bank account. 4) Community contribution have been received and used in accordance with project principles. 5) The funds are utilized as per GPLF’s Plans & Procedures

6) The audit is carried out in accordance with the Auditing Standard prescribed by the GOI and Institute of Chartered Accountants of

Signature of Auditor (s)

Date :

Seal and Signature of GPLF President/Secretary Signature of MBK

Annexure: V

Statement of SHG-Savings & Loan

Loan details

Specific remarks on bed debtors :

Remarks Sl No Name of

the CLF

Name of

the SHG

Total

Savings Date of

Loan

Total

Loan

amount

Installment

overdue

Interest

Overdue

Total Loan

Outstanding

1

2

3

4

5

6

7

8

9

10

Certified that

1. The above sources & applications are in conformity with the books of accounts 2. The above applications are in accordance with project principles 3. Community contribution have been received and used in accordance with project principles. 4. The funds are utilized as per GPLF’s Plans & Procedures 5. The audit is carried out in accordance with the Auditing Standard prescribed by the GOI and Institute of Chartered Accountants of

Signature of Auditor (s)

Date :

Seal and Signature of GPLF President/Secretary Signature of MBK

Annexure ‐VI 

Check list for audit of Gram Panchayat Level Federation (GPLF)

SI No.

Particulars Yes & No

No. & Amount if applicable

Remarks if any

I GPLF Governance Whether GPLF formed or restructure as per TRIPTI-GPLF norms? Whether project has signed MoU with GPLF? Whether each month EC meeting conducted by GPLF? Whether RGB and GB meeting conducted as per bylaw? Whether the minutes of the meeting EC, RGB and GB recorded? Whether sub-committee for GPLF formed as per policy? Whether GPLF leadership role change as per bylaw? Did the GPLF sub-committees are involved and aware about their

role and responsibility?

Whether Cluster level forum formed as per TRIPTI-CLF policy? Whether GPLF conducting regular review for the community

carder?

Capacity Building Whether SHGs management training (Module) conducted for all

SHGs

No of SHG Trained on SHG Module training 1. Module-I 2. Module-II 3. Module-III 4. Module-IV 5. Module-V

Whether CLF received CLF formation and management training? Whether CLF received GPLF orientation training? Whether CLF Office bearer and EC trained on CLF management? Whether GPLF Office bearer trained on Office management? Whether GPLF sub-committee trained on thematic areas?

Whether MBK, Bank Mitras and CRPs are trained and placed? Whether scrutiny committee on selection of CRP, MBK trained? Whether GPLF undertake exposure visit for the members? Start up & Institution Building Fund Whether GPLF received Start up & IB fund as per procedures? Whether GPLF availed tranche I of IB fund? Whether GPLF EC and Sub committees are aware of utilization of

Start up and IB fund

Whether GPLF availed second tranche IB fund Whether Utilization Certificate submitted for IB submitted to the

project?

Whether all the activities undertaken by GPLF as per IB plan? Whether Community carder (CRP and MBK) are paid in time from

the GPLF

Whether Fund for establishing Centre of excellence (CoE) is utilized as per standard or not

Whether Transparency Board is displayed or not Community Investment Fund Whether all eligible SHGs availed PPIF from Project, GPLF is

monitoring or not ?

Whether GPLF is eligible for avail CIF fund as per project

guideline?

Whether eligible SHGs members prepared the HH-MIP Whether all the eligible SHGs availed loan from CIF as per policy

norm

Whether GPLF received CIF tranche I Whether GPLF received CIF tranche II Whether Finance and Utilization verification committee trained on

CIF monitoring?

Whether poor and EPVG members are benefited from CIF loan in priority basis

Any asset created by members by availing CIF loan Whether all eligible SHG members received MIP and Financial

Literacy training How many individual EPVG availed grant/ interest free loan from

GPLF under CIF

Livelihoods How many Households are involve in

SRI Mo Badi Seed Village

Fund utilized on livelihoods is as per guideline Procurement Whether GPLF purchase Stationary and other Fixed asset like

Furniture & Fixture as per plan

Whether GPLF sub-committee directly engaged in purchase Whether GPLF procure Computer under D&GD rate or not Whether GPLF maintaining the stock register Whether Fix asset register and numbering of asset done Whether there is proper system of keeping procurement records

like Quotations, Comparative charts etc.

Whether minutes of the procurement committee meeting is properly maintained and signed by the members

Are the goods and services procured in line with procurement manual of the project

Financial Records

Whether GPLF having two Bank account i.e General account and CIF account

Whether separate cash book maintained and updated Whether separate ledger maintained and updated Whether loan ledger well maintained and updated Whether all voucher and receipt are authorized by President and

Secretary

Whether all expenditure are made as per EC approval Whether the loans are being repaid in a timely manner along with

the interest thereon Whether Governance reports like Notice book, letter dispatch and

receive register etc. book of records are maintained

Whether all assets have been physically verified during the year by verification committee.

Whether all expenditure having support voucher and receipt Whether GPLF maintaining books of records as per GPLF

operational manual

Whether any noticed any defalcation or misappropriation of fund Whether expenditure incurred for the purpose intended Whether all payment above Rs 500/- are made by cheque Whether all payment under CIF made through cheque Whether cash less transaction for all CIF transaction is happening

or not

MBK is skilled enough to maintain records or not MBK is trained on GPLF Books of accounts and computer to

maintain records s

 

Annexure ‐VII 

STRUCTURED QUESTIONNAIRE FOR AUDIT FIRMS (TO BE SUBMITTED ALONG WITH EOI)

General Particulars of Firm

Name of the firm

Registered Address

Phone No:

Email id:

Name of the Contact Person for this EoI

Phone no. of the Contact Person for this EoI

Email id of the Contact person for this EoI

Branch offices if any

Date of Firm’s establishment

Registration No. with ICAI

Registration No. with CAG

Is the firm empanelled on the CAG major list

of auditors

Yes/No

Registration No. with RBI (if any)

Number of full time partners

Fellow

Associate

Number of full time qualified audit staff

Number of other audit staff who are semi

qualified/unqualified

Financial Particulars of the firm ( if any) Financial Year Turnover* from audit in

INR Turnover from other

activities in INR Total Turnover in INR

2011-12

2012-13

2013-14

“Turnover*” would mean the professional fee earned excluding service tax and travelling.

Partners Brief Profile *** Name of partner/

M. No.

Age Associate/

Fellow

Years of post

qualification experience

Qualification/s Years of experience as signing

partner

Name of clients

handled

Number of years

associated with the firm

(post qualification)

Full Time Qualified Audit Staff Brief Profile Name of

Staff/M. No. Age Years of

experience Qualification Number of

years associated

with the firm (post

qualification)

Brief nature of work done

Other Audit Staff Brief Profile

Name of Staff Age Years of experience

Qualifications Number of years

associated with the firm

Audit assignments

where the staff has worked with year

Relevant assignments *** Name of Project

/Agency Audited

(1) Funded by Multilateral/Bilateral

funding agency;

(2) Agencies implementing

government projects (other than above);

or (3) Public sector undertakings in the same sector (Rural

Development). Please specify 1, 2, 3

Client Name

Nature of Audit

Year of Audit/

Year of Work Done

Partner who

signed the

Audit report

Client turnover /project

expenditure audited

Audit fees

*** Detailed citation of work can be provided separately. Please also attach self-attested copies of the appointment letters for the above assignments

Declaration

We hereby confirm that:

(a) The audit firm is not the incumbent Internal Auditor of the project or the Project Implementing Agency (PIA).

(b) No partner of the audit firm or any qualified employee of the firm is related to any member of the Governing Body/Executive Committee/Board of Directors or the Project Director/Managing Director/any Director or any of the senior management (as applicable) of the PIA. Relative would mean husband, wife, brother, or sister or any lineal ascendant or descendant.

(c) Neither the firm nor its Partners or Associates have any interest in the business of the PIA. (d) From the time of appointment and for one year after (to be counted from the date of issue of final

audit report) the Firm ceases to be Auditor, no other assignment of any kind to the PIA/project (including consultancy) will be accepted, either by the firm or by its partners or relatives of partners of the firm or by its associates.

(e) The audit will not be done by a person who was either an employee in the project or a partner/employee of the retiring auditor, unless such person is employed with the firm for at least one year.

(f) The partners/qualified staff neither face any pending disciplinary action nor is found guilty of professional/other misconduct by the Institute of Chartered Accountants of India under the First or Second Schedule of the Chartered Accountants Act, 1949

In case of any further changes which affect this declaration at a later date; we would inform the project appropriately. If any of the above are found to be false, we understand that the OLM can report this to the Institute of Chartered Accountants of India and/or the Firm will not be eligible to bid for any audit contracts of projects financed by the World Bank.

(To be signed by an authorized partner of the Firm, on behalf of the Firm)